A Bel Air payroll company accused of withholding but not paying its clients' taxes has filed for bankruptcy, and those creditors who said they were duped by Accupay hope they're now one step closer to a conclusion.

The company filed for bankruptcy last month with debts estimated between $100,000 and $500,000. The hearing was the first chance for many clients of Accupay owner Beverly Carden to hear what she had to say for herself.

Dozens of Accupay's former clients said Carden stole tens of thousands of dollars from them. Many of them have been clients of Accupay for decades but never met Carden in person. Most of them told 11 News they weren't satisfied with the hearing.

"When you trust, and that breach of trust -- anger doesn't even begin to say what it's all about," said client Audry Novak of the Maryland Society for Sight.

The Bel Air-based payroll company is accused of collecting and withholding payroll taxes from its small business clients but failing to pay the full tax bills.

"We were getting notices from the IRS and the state saying that our taxes hadn't been submitted in the third quarter of 2011," said client Bob Lund of the company Specialty Packaging and Mailing, Inc.

"They would come up with excuses: 'There was a glitch in our computer system,' or, 'It's going to be taken care of, just give us time,'" said client Tammy Miller of Elite Transport. "Well, all that time they were asking us to give them, they were taking our money."

During the hearing, a trustee questioned Carden about assets, debts and financial history. Her response to each question was, "I plead the fifth." Carden walked out of the federal courthouse in Baltimore flanked by her attorneys and didn't say a word.

"It's a travesty -- an injustice. It's very difficult to comprehend how someone could pretend that they're doing something, and they didn't. It's dishonest. It's very painful," said client Connie Unseld.

According to the Bel Air police chief, the U.S. Attorney's Office has taken the lead in a joint criminal investigation into Accupay that includes Bel Air police, the FBI and the Internal Revenue Service.

Clients are hoping to get some relief from the bankruptcy filing. In most of their cases, insurance won't cover what they owe, which is anywhere from $20,000 to $300,000.

"We don't make $22,000 net profit in a year, so it could very well put us out of business," Lund said.

"We had to get a loan to pay for our taxes in order to get our own business license," Miller said. "They need to go to jail. They need to pay for what they did -- not only pay us back, but they need to go to jail."

Most of the clients told 11 News that regardless of what happens with the bankruptcy, they're ultimately responsible for money owed to the state or IRS. Some have also filed individual lawsuits against Accupay.